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2015 (4) TMI 644 - AT - Central ExciseDenial of CENVAT Credit - quantity corresponding to invoices and challan does not match - date of challan and invoices differs and in six cases vehicle numbers also differs - Invocation of extended period of limitation - Held that:- during the course of the audit between challan and invoices. There are three types of discrepancies: a) Quantity, b) Difference in dates of invoice and challan, c) Vehicle Number does not match. The appellant has explained all the discrepancies in detail and tried to justify the clarifications regarding quantity it is explained that on the same date two invoices has been issued and quantity of one invoice has been taken into consideration, if quantity of both the invoices is taken into consideration then there will be no difference in quantity. Goods have been loaded to some other vehicle. Therefore, there is a difference in vehicle number. It is a fact that goods have been received by the appellant in their factory as goods have been manufactured from the inputs of same has been cleared on payment of duty. Moreover, no statement of the supplier of goods and the transporter have been recorded to corroborate the allegations against the appellant. Further, I find that appellant has produced a certificate from the supplier of goods that they have supplied the goods and received the payment through account payee cheque. These facts have not been controverted by the revenue at any stage. - goods have been received by the appellant and duty has been paid there on. Therefore appellant are entitled to take Cenvat Credit. - Decided ain favour of assessee.
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